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2017 (1) TMI 735 - ITAT PANAJI

2017 (1) TMI 735 - ITAT PANAJI - TMI - Rejection of a stay petition by the CIT(A) an appealable order under section 253 - Does the Tribunal have the power to admit, hear and decide an appeal against the rejection of a stay petition by the CIT(A), when no appeal of the assessee on quantum is before the Tribunal? - Held that:- We find in the present case that the question would not call for adjudication for the reasons that the quantum appeal of the assessee is already pending before this Tribunal .....

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as it would be an academic exercise. It is well settled that the adjudicatory body does not answer / entertain academic question. It would not be proper for us to pronounce upon the questions raised before us in these circumstances. - Stay Application No. 38 to 41/PNJ/2015 & ITA No. 464 to 467/PNJ/2015 - Dated:- 3-1-2017 - Dev Darshan Sud And President, Shri Joginder Singh, Judicial Member And Shri R C Sharma, Accountant Member Assessee by : Shri H Padamchand Kincha - C.A. Shri Shivprasad Parnat .....

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9) 71 ITR 815 (Supreme Court), where the Court holds that the statutory power under Section 254 carries with it the duty in proper cases to make such orders for staying recovery proceedings pending an appeal before the Tribunal, as will prevent the appeal, if successful, from being rendered nugatory. 2. Three questions were framed for decision namely:- (1) Is an order of rejection of a stay petition by the CIT(A) an appealable order under section 250 of the Income Tax Act, 1961. (2) Does the Tri .....

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ioned as it should be Section 253. Be that as it may we find in the present case that the question would not call for adjudication for the reasons that the quantum appeal of the assessee is already pending before this Tribunal and as such, this Tribunal could always pass such interim orders in accordance with law if required. 4. Learned counsel appearing for the appellant submits that even in a case where no appeal is pending before this Tribunal and the CIT(A) is seized of the matter, refusing .....

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